Bozhko M. Management of crop production costs at agricultural enterprises

The dissertation summarizes theoretical aspects of the problem of management of costs of crop production. The author's interpretation of the concepts of "cost" and "cost management" is proposed. A separate group of costs related to different economic returns of different quality lands is allocated. The state and trends of the development of the crop production sector, the peculiarities of the formation of the level of expenditures on the example of agricultural enterprises of the Kharkiv region have been investigated, and the estimation of the cost effectiveness in the production of crop production have been carried out. The optimum size of the area of agricultural enterprises, which provide the greatest efficiency of production of both crop production and individual crops, is determined. The coefficient of structure of constant costs is offered. The mechanism of state compensation for mineral fertilizers under the conditions of the law of decreasing returns is substantiated.